Animals

Keeping them in kibble

When Leona Helmsley made a single gift of 12 million dollars in her will, it made headlines around the world.

The 'Queen of Mean' hotelier's gift was to Trouble, her dog.

But hefty gift to pooches and other animals are not unusual.

Helmsley's 12 million dollars looks measly next to the $80 million that German countess Carlotta Liebenstein reportedly bequeathed to Gunther, her Alsatian, in 1991.

Many animal charities and specific pets of all sizes enjoy legacies ranging from modest to extra-large.

British soul singer Dusty Springfield (1939-1999) prescribed elaborate provisions for Nicholas, her cat. Springfield left a substantial sum so that Nicholas could dwell in an elaborate indoor tree house, dine on gourmet food, and be lulled to sleep by hits such as 'I Only Want to be with You,' 'You Don't Have to Say You Love Me' and 'Son of a Preacher Man.'

When she died in 1999 Christina Foyle was a widow with no children, many beloved pets and a considerable fortune. She successfully, if eccentrically, ran the famous Foyle's bookshop on Charing Cross Road that was founded by her father and uncle.

To safeguard their futures of her dog and six tortoises after she died, Foyle left £100,000 to her former handyman. Care for her 13 cats would go to her former housekeeper, who inherited a £60,000 cottage.

'Animals are always loyal and love you, whereas with children you never know where you are,' Foyle believed.

When she made her will in 2005, Win Frankland, a retired teacher and former mayor and councillor in Hyndburn, Lancashire, provided for both of her pet dogs. But she outlived one of them, so the survivor, her fox terrier Nell, can enjoy the fruits of the £100,000 legacy all by herself.

Frankland, who died in 2008 at the age of 63, had never married or had children. When she was mayor, a chauffeur came with the job, and she named him as her beneficiary to take care of her pets. She also gave bequests to her godchildren and a local church.

American tobacco heiress Doris Duke (1912-1993) - the 'richest little girl in the world' - left $100,000 to care for the dog she left behind. She also provided for her other pets, including two camels and a leopard.

Chimpanzees in Copenhagen's zoo received $60,000 from the estate of Elsebeth Christensen. Elsebeth lived well into old age, but her daughter died young, and during the last phases of her illness, Elsebeth's daughter regularly visited the chimps at the zoo. Elsebeth herself died 50 years later and, having no other living relatives, she decided to benefit the species that comforted her daughter those many decades earlier.

A Danish judge read out the will in front of the six chimpanzees - Jimmy, Trunte, Fifi, Trine, Grinni and Gigi - at their zoo enclosure. Afterward, he complimented them, saying that they were better behaved than many people who appeared before his court for readings of wills.

Benefitting pets is not an entirely modern phenomenon. In the early 1800s, Elizabeth Orby Hunter left 200 guineas per year to the parrot that was her faithful companion for 25 years. That was enough money to take care of all of the needs of an army of parrots, and some parrots (macaws and African greys, for example) can live for more than 50 years.

This house is for the dogs - Conchita Posner

Like her father only eight years earlier, Gail Posner died leaving a bunch of lawyers happy.

Daughter of the successful, controversial hostile takeover financier Victor Posner, Gail, who died in March 2010 at the age of 67, left a fortune to her chihuahua Conchita and two other pooches - and some pet turtles.

The dogs and turtles would remain in her Miami Beach mansion, cared for by their late mistress's household staff. And to ensure that the animals were properly looked after, she took good care of her staff, leaving seven-figure legacies to several of them (one bodyguard received $10 million).

The will also left substantial sums to various animal shelters and to breast cancer and suicide-prevention charities.

She had one surviving child, Bret Carr, a Hollywood writer/director. How much did she leave to him? A mere million.

Not enough, so he has filed a lawsuit seeking to revoke the will. He alleges that the household staff unduly influenced his mother, who was terminally ill with cancer.

The disputed will was one that Gail wrote shortly before her death.

Her father had similarly altered his will late in the day, cutting out all family members in favour of an ex-girlfriend who was also a business associate. That will, too, attracted lawsuits.

Animal charities

A growing number of people are leaving money to their own pets, to animal charities, or both.

Unfortunately, numerous testators and charities alike have been thwarted because of a simple mistake in the will.

The RSPB - the Royal Society for the Protection of Birds - lost out when a would-be benefactor cited the Royal Society for the Prevention of Birds.

There is plenty of scope for error regardless of your favourite animal, disease, pet or animal cause. "The Cat Welfare Society?' 'The Cancer Foundation.' Do such organisations exist? Cat and cancer charities certainly exist, but are there any actual charities with those precise names?

Two or more charities may have similar names. In a will, it is vital to provide the exact name and address of the charity, and phrase the gift properly.

Specific charities will be more than happy to provide you with the correct and relevant information - with the phrasing you should use. Most charities will even help you write your will. And most will also encourage you to donate to them.

A gift to an animal charity is exempt of inheritance tax (some animal-rights charities are not exempt). A gift to your favourite individual pooch or moggy will not qualify as a gift to charity for IHT purposes.